The Bloomberg BNA SALT Blog is a forum for practitioners and Bloomberg BNA editors to share ideas, raise issues, and network with colleagues about state and local tax topics. The ideas presented here are those of individuals and Bloomberg BNA bears no responsibility for the appropriateness or accuracy of the communications between group members.
Tuesday, January 7, 2014
by Melissa Fernley
Since the IRS released Rev. Rul. 2013-17, which allowed married same-sex couples to file joint federal tax returns, the states have been scrambling to release their own administrative guidance. Most recently, Idaho, New Jersey, and South Carolina have issued statements outlining their policies for same-sex spouses.
Idaho's "December 2013 Tax Update", released December 20th, clarifies that because Idaho does not allow same-sex marriage, the state will also not allow same-sex spouses to file a joint state income tax return.
A South Carolina draft revenue ruling also declares that same-sex spouses must file separate returns, since same-sex marriage is not recognized in the state.
In contrast, New Jersey, which allows same-sex marriage, stated in its January 6th update to "NJ Income Tax - Filing Status" that married same-sex taxpayers are required to file joint returns.
This chart from the BBNA Same-Sex Marriage Research Page provides a comprehensive look at the states which have released administrative guidance thus far.
By Melissa Fernley
Follow us on Twitter at @BBNATax
Join BNA's State Tax Group on LinkedIn here.
to post a comment.
Incentives Watch: State Tax Credits Enacted That Cover Gamut of Taxpayer Interests
Sales Tax Slice: A Preview of Service Providers’ Nexus-Creating Activities from Bloomberg BNA’s Annual 50-State Survey
Weekly Round-Up: How Non-Profits Can Avoid an Expensive Sales and Use Tax Surprise
Extras on Excise: Marijuana Festivities Colorado Gives Other States the Whiff of Cash
Incentives Watch: A Sharp Decline in Growth of U.S. Wind Energy Production Predicted If Federal Production Tax Credit Not Renewed
Freedom of Speech
Freedom of Religion
Search and Seizure
Cruel and Unusual Punishment
Securities Class Actions
Church and State